The Law Dictionary

Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

C CORPORATION (C CORP) Definition & Legal Meaning

Definition & Citations:

A corporation in the United States that, for Federal income tax purposes, is taxed under and Subchapter C ( et seq.) of Chapter 1 of the Internal Revenue Code.A C corporation may also be subject to a separate Federal income tax called the Alternative Minimum Tax.


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